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Tax Administration Act 1994

Binding rulings

91A: Purpose of this Part

You could also call this:

"This part of the law helps you know how tax rules are applied."

Illustration for Tax Administration Act 1994

The purpose of this part of the law is to give you certainty about how the Commissioner will apply taxation laws. It helps you meet your obligations under those laws by letting the Commissioner issue rulings that they must follow. This part also recognises the importance of collecting taxes and the need for you to fully and accurately disclose information when seeking a binding ruling.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353680.

Topics:
Money and consumer rights > Taxes
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Part 5ABinding rulings

91APurpose of this Part

  1. The purpose of this Part is to—

  2. provide taxpayers with certainty about the way the Commissioner will apply taxation laws; and
    1. help them to meet their obligations under those laws,—
        1. by enabling the Commissioner to issue rulings that will bind the Commissioner on the application of those laws. The Part also recognises the importance of collecting the taxes imposed by Parliament and the need for full and accurate disclosure by taxpayers who seek to obtain binding rulings.

      Notes
      • Section 91A: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).